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Jingdong book

现代远程教育系列教材：审计学

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Jingdong book

现代远程教育系列教材：审计学

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Content Description

《审计学》可作为院校教学用书，也可供读者自学阅读。 为了适应网络教育发展的需要，我们接受中国人民大学出版社和中国人民大学网络教育学院的约稿，编写了这本审计学教材。按照统一的编写原则，《审计学》力求在保证审计学科基本理论和基本知识的前提下，做到文字简练、论述明确、适合在职人员学习等等。但是也相应存在一些问题，如怎样适应网络教育的需要，在职学习的教材与全日制教育的教材如何区别等等。受篇幅所限，只能割舍部分不太重要的内容，例如《审计学》只写了审计业务，而舍弃了验资、盈利预测审核等方面的内容。另外，在例题方面也有所简化。
Author Description

朱小平，中国人民大学会计系教授，博士生导师。1949年生于湖北省武汉市。曾任中国人民大学会计系主任，并获得国务院特殊贡献专家津贴。主要社会兼职：教育部工商管理类教学指导委员会委员、北京会计学会副会长、中国审计学会常务理事，曾担任中国会计教授会会长，南京经济学院、中南大学等多所高校兼职教授。出版专著多部，教材十余部，发表论文80余篇。主要讲授课程：会计学、审计学、会计理论与方法。
Catalogue

第一章 总论
第一节 审计的产生与发展
第二节 审计的职能与目标
第三节 审计依据和审计准则
第四节 中国的审计制度
本章小结
关键概念
思考题

第二章 审计人员的职业道德与法律责任
第一节 审计人员的职业道德
第二节 审计人员的法律责任
第三节 风险防范和法律责任规避
本章小结
关键概念
思考题

第三章 审计分类与审计方法
第一节 审计分类
第二节 审计方法
本章小结
关键概念
思考题

第四章 审计证据与审计工作底稿
第一节 审计证据的概念及其种类
第二节 审计证据的取得、整理与保管
第三节 审计工作底稿的概念、作用及其种类
第四节 审计工作底稿的基本内容与编制要求
第五节 审计工作底稿的保管
第六节 管理建议书
本章小结
关键概念
思考题

第五章 审计业务程序
第一节 承接审计业务
第二节 编制审计计划
第三节 审计业务的实施与终结
本章小结
关键概念
思考题

第六章 内部控制及其评价
第一节 内部控制的概念
第二节 内部控制的内容
第三节 内部控制的种类
第四节 内部控制的描述
第五节 内部控制的评价
本章小结
关键概念
思考题

第七章 审计抽样
第一节 审计抽样的概念与种类
第二节 样本的设计及选取
第三节 抽样结果评价
本章小结
关键概念
思考题

第八章 货币资金及有价证券的审计
第一节 货币资金的特点及审计目标
第二节 货币资金的内部控制及符合性测试
第三节 货币资金的实质性测试
第四节 有价证券审计的特点
本章小结
关键概念
思考题

第九章 销售业务、应收账款、应收票据的审计
第一节 销售业务、应收账款、应收票据的特点及审计目标
第二节 销售业务、应收账款、应收票据的内部控制及
符合性测试
第三节 销售业务、应收账款、应收票据的实质性测试
第四节 其他应收款和其他业务收入的审计
本章小结
关键概念
思考题

第十章 存货、销售成本及费用的审计
第一节 存货及销售成本的特点和审计目标
第二节 存货及销售成本的内部控制制度审计程序
第三节 成本费用审计的特点及审计目标
第四节 费用的分项审计
本覃小结
关键概念
思考题

第十一章 固定资产及折旧和无形资产的审计
第一节 固定资产及折旧、无形资产的特点与审计目标
第二节 固定资产及折旧的内部控制测试与审计
第三节 无形资产的内部控制测试与审计
本章小结
关键概念
思考题

第十二章 应付账款及其他流动负债的审计
第一节 应付账款及其他流动负债的特点与审计目标
第二节 应付账款的内部控制测试与审计
第三节 其他流动负债的内部控制测试与审计
本章小结
关键概念
思考题

第十三章 长期债务、长期投资、所有者权益的审计
第一节 长期债务、长期投资及所有者权益的特点与审计目标
第二节 长期债务的内部控制测试与审计
第三节 长期投资的内部控制测试与审计
第四节 所有者权益的内部控制测试与审计
本章小结
关键概念
思考题

第十四章 审计报告
第一节 特殊项目审计
第二节 编制审计报告前的准备工作
第三节 审计报告的类型与格式
第四节 编制审计报告需要注意的问题
本章小结
关键概念
思考题
参考文献
Book Abstract

属于独立审计具体准则。独立审计实务公告也是依据独立审计基本准则·制定的，是注册会计师执行特殊行业、特殊目的、特殊性质的审计业务和出具审计报告的具体规范。
3.执业规范指南。执业规范指南是依据第一、二层次准则制定的，是对独立审计基本准则、具体准则和实务公告的解释和补充说明，为注册会计师执行各项审计业务提供可操作的指导性意见。所以，独立审计基本准则和具体准则以及实务公告属于法定要求，即只要注册会计师执行审计业务，对外出具审计报告，就要遵照执行。而执业规范指南属于指导性规范，不具有法律的强制性。
第四节 中国的审计制度审计的组织体系
审计组织体系，又称审计组织形式或审计模式，是指担负着不同审计任务的审计组织之间结成的相互联系、互为补充的整体审计系统。我国审计组织体系由国家审计组织、民间审计组织和内部审计组织共同构成，但是这三类审计组织承担的审计任务各不相同，在审计组织体系所处的地位也不相同。
国家审计组织的根本任务是通过对垂直财政关系和国有资产的监督，来保证国家财政收支的正常运行和国有资产的安全完整，所以国家审计组织一般是由国家权力机关，根据本国政治体制的特点和要求而设立的。我国的国家审计机构设立在国务院之下，由国务院总理直接领导，各级地方政府审计组织则受本地政府和上级审计机关的双重领导。
民间审计组织一般是由具有一定资格的专业人员——通常指注册会计师——经过政府管理部门批准，以一定组织方式形成的审计机构。民间审计组织一般为合伙制或有限责任制公司。在我国，民间审计组织主要就是会计师事务所，主要任务就是接受委托，对被审计单位的会计报表及其他相关资料的真实性和可靠性发表意见。
内部审计组织一般是指在部门或单位内部，受部门或单位负责人领导的专职审计机构。
Introduction

为了适应网络教育发展的需要，我们接受中国人民大学出版社和中国人民大学网络教育学院的约稿，编写了这本审计学教材。按照统一的编写原则，本书力求在保证审计学科基本理论和基本知识的前提下，做到文字简练、论述明确、适合在职人员学习等等。但是也相应存在一些问题，如怎样适应网络教育的需要，在职学习的教材与全日制教育的教材如何区别等等。受篇幅所限，只能割舍部分不太重要的内容，例如本书只写了审计业务，而舍弃了验资、盈利预测审核等方面的内容。另外，在例题方面也有所简化。
为了尽快出书，满足教学需要，我们经过认真讨论大纲，统一写作口径，采取了分工合作的方法，加快了编写进度。本书的分工如下：第一、六章由葛锐编写；第二、五、九章由陈静编写；第三、四章由刘爽编写；第七、十四章由余谦编写；第八、十章由黄鹤编写；第十一、十二、十三章由孙诠编写；朱小平教授负责全书的大纲编写、审稿、总纂、定稿。由于写作时间较短，篇幅限制较严，本书难免挂一漏万，希望各位读者不吝赐教，我们将万分感谢。

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